- 21 -
that Congress enacted in 1984 did not apply to governmental
plans. See sec. 414(p)(9); see also supra note 21. In 1989,
Congress added section 414(p)(11) to the Code.31 Omnibus Budget
Reconciliation Act of 1989 (OBRA), Pub. L. 101-239, sec.
7841(a)(2), 103 Stat. 2427-2428. Section 414(p)(11) provides
that “a distribution or payment from a governmental plan * * *
shall be treated as made pursuant to a qualified domestic rela-
tions order if it is made pursuant to a domestic relations order
which meets the requirement of clause (i) of paragraph (1)(A)” of
section 414(p).32 Section 414(p)(11) applies only with respect
to transfers of marital interests in governmental plans that
occur after December 19, 1989. OBRA sec. 7841(a)(3), 103 Stat.
2428.
31Congress added sec. 414(p)(11) to the Code in order “to
conform generally [the tax rules relating to transfers of inter-
ests in a governmental plan] to the tax rules applicable to other
qualified plans pursuant to the Retirement Equity Act.” H. Rept.
101-247, at 1443 (1989).
32Generally, a domestic relations order qualifies under sec.
414(p) as a QDRO if that order (1) creates or recognizes the
existence of an alternate payee’s right to, or assigns to an
alternate payee the right to, receive all or a portion of the
benefits payable with respect to a participant under a plan, sec.
414(p)(1)(A)(i); (2) clearly specifies certain facts, such as the
name and last known mailing address of the participant and the
name and mailing address of the alternate payee, sec. 414(p)(2);
and (3) does not alter the amount or form of the plan benefits,
sec. 414(p)(3). With respect to governmental plans, however, a
domestic relations order qualifies under sec. 414(p) as a QDRO if
that order creates or recognizes the existence of an alternate
payee’s right, or assigns to an alternate payee the right, to
receive all or a portion of the benefits payable with respect to
a participant under a plan. See sec. 414(p)(11).
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